Certified Supplier Quality Professional (CSQP) Practice Exam

What is the primary purpose of audit working papers?

1. To provide a place for auditor notes

2. To help identify examination areas during an audit

3. To provide data that supports the audit report

4. To assist throughout all phases of the audit

The correct answer is: To provide data that supports the audit report

The primary purpose of audit working papers is to provide data that supports the audit report. These papers serve as a comprehensive record of the audit process, documenting the evidence gathered, the audits performed, and the conclusions drawn. This documentation is critical because it not only supports the findings and recommendations made in the audit report but also serves as a reference for future audits, ensuring consistency and adherence to standards. While other aspects of audit working papers, such as assisting the auditor throughout all phases of the audit or helping identify examination areas, are significant, their core function remains to substantiate the audit results. The value placed on the supporting data helps ensure transparency and reliability in the conclusions which ultimately underpins the validity of the audit process itself.